Any retailer purchasing untaxed tobacco products must register and obtain from the Ohio Department of Taxation an Other Tobacco Products distributors license. The annual fee for this license is $100.00 due by February 1st of each year. Once a license has been issued, the Department of Taxation will provide the necessary returns to report and pay your liability.

Any retailer in this state who receives tobacco products from a supplier outside this state, on which the tobacco products tax has not been paid to the supplier, is liable for the tax. The tax rate is 17% of the wholesale cost of the product. If your supplier is charging the tax, their invoice should indicate that the tax was paid and show the account number issued by the Ohio Department of Taxation.

If you have any questions, please contact the Fuel Use and Excise Tax Unit at (855) 466-3921.